RANJAN KUMAR SAHU,ANGUL vs. INCOME TAX OFFICER, ITO WARD, ANGUL

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ITA 487/CTK/2025Status: DisposedITAT Cuttack03 December 2025AY 2017-20181 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The tribunal noted that the assessee had filed a response on the last date provided for it. The tribunal decided to restore the issues to the file of the Ld. CIT(A) for fresh adjudication after granting adequate opportunity of being heard.

What were the facts?

The assessee filed an appeal against the ex-parte order passed by the Ld. CIT(A) for AY 2017-2018. The assessee submitted that his response was filed on 18.07.2025, but the order was passed on the same day without considering it.

What were the issues?

Whether the Ld. CIT(A) passed an ex-parte order without considering the assessee's response, and if so, whether the case should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

IT Act

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR

Hearing: 03/12/2025Pronounced: 03/12/2025

आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order of the Ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 18.07.2025 passed for the assessment year 2017-2018. 2. It was submitted by the ld. AR that the ld. CIT(A) has passed the impugned order ex-parte. It was the submission that the assessee had filed his response on 18.07.2025 but the order has been passed by the ld.CIT(A) on 18.07.2025 without considering the response of the assessee. 3. In reply, ld CIT-DR submitted that he has no objection if the issue is restored to the file of ld. CIT(A) for readjudication afresh.

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